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35 Intertax 1 (2007)

handle is hein.kluwer/intrtax0035 and id is 1 raw text is: International Tax Review Editorial 1 European Legal Otmor Thdmmes Order with no Mercy for Member States' Budget Concerns Articles 4 The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globalization Reaching the Tax Law? Jose Colderdn 30 Improving the Legitimacy of Soft Law in EU Tax Law Hans Gribnou 45 CFC Rules Go Up in Smoke - with Retroactive Effect Thomas Renfeldt and Erik Werlauff 49 Cross-Border Trading in Shares or Participations in Spanish Collective Investment Institutions: New Regime for Accreditation of Residence and Provision of Information Luis Alfonso Mortinez Giner 56 Governance, Tax Schemes and Big Business Tony Ferrers Monthly Features 62 EC Tax Scene Eric Tomsett Anno Rainer Anno Rainer & Katjo Nakhoi Anno Rainer, Jon Roels, Otmor Thdmmes, Eric Tomsett, Hans van den Hurk & Gerben Weening 66 US Tax Scene Tom Fuller & Richard Turnure Volume 35 JANUARY 2007